PP BARRAS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PP BARRAS
Largest movements
- Tangible fixed assets +€8,100
up €8,100 (+394.4%), from €2,054 to €10,154
of which Furniture and vehicles: +€8,100
- Cash -€6,443
down €6,443 (-7.1%), from €90,183 to €83,740
mainly Tax, wage and social debts (-€15,123) and Investment in fixed assets (net) (-€11,512)
- Stocks and contracts +€4,953
up €4,953 (+25.9%), from €19,103 to €24,057
- Deferred charges and accrued income +€4,386
up €4,386 (+4350.6%), from €101 to €4,487
- Receivables within one year -€3,530
down €3,530 (-29.7%), from €11,902 to €8,372
of which Other amounts receivable: -€2,870
- Tax, wage and social debts -€15,123
down €15,123 (-56.5%), from €26,750 to €11,627
of which Taxes: -€13,595
- Trade debts +€13,578
up €13,578 (+23.2%), from €58,564 to €72,143
- Debts after one year +€4,862
up €4,862, from €0 to €4,862
- Other debts +€2,887
new in 2025: €2,887
- Current portion of long-term debt +€2,344
up €2,344 (+392.2%), from €598 to €2,941
- Gross operating margin +€29,714
up €29,714 (+35.3%), from €84,147 to €113,861
- Staff costs +€26,939
up €26,939 (+34.0%), from €79,155 to €106,095
- Depreciation +€3,211
up €3,211 (+1589.7%), from €202 to €3,412
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,343 | €130,810 | +€7,467 | +6.1% |
| Fixed assets | 21/28 | €2,054 | €10,154 | +€8,100 | +394.4% |
| Tangible fixed assets | 22/27 | €2,054 | €10,154 | +€8,100 | +394.4% |
| Land and buildings | 22 | €2,054 | €2,054 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | €8,100 | +€8,100 | |
| Current assets | 29/58 | €121,289 | €120,656 | -€633 | -0.5% |
| Stocks and contracts in progress | 3 | €19,103 | €24,057 | +€4,953 | +25.9% |
| Stocks | 30/36 | €19,103 | €24,057 | +€4,953 | +25.9% |
| Amounts receivable within one year | 40/41 | €11,902 | €8,372 | -€3,530 | -29.7% |
| Trade receivables | 40 | €1,749 | €1,089 | -€660 | -37.7% |
| Other amounts receivable | 41 | €10,153 | €7,283 | -€2,870 | -28.3% |
| Cash at bank and in hand | 54/58 | €90,183 | €83,740 | -€6,443 | -7.1% |
| Deferred charges and accrued income | 490/1 | €101 | €4,487 | +€4,386 | +4350.6% |
| Total equity and liabilities | 10/49 | €123,343 | €130,810 | +€7,467 | +6.1% |
| Equity | 10/15 | €37,431 | €36,350 | -€1,081 | -2.9% |
| Contributions | 10/11 | €5,920 | €5,920 | = | 0.0% |
| Reserves | 13 | €30,471 | €30,471 | = | 0.0% |
| Distributable reserves | 133 | €30,471 | €30,471 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,040 | -€41 | -€1,081 | |
| Amounts payable | 17/49 | €85,912 | €94,460 | +€8,548 | +9.9% |
| Amounts payable after more than one year | 17 | €0 | €4,862 | +€4,862 | |
| Financial debts | 170/4 | €0 | €4,862 | +€4,862 | |
| Amounts payable within one year | 42/48 | €85,912 | €89,599 | +€3,686 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €598 | €2,941 | +€2,344 | +392.2% |
| Trade debts | 44 | €58,564 | €72,143 | +€13,578 | +23.2% |
| Suppliers | 440/4 | €58,564 | €72,143 | +€13,578 | +23.2% |
| Taxes, remuneration and social security | 45 | €26,750 | €11,627 | -€15,123 | -56.5% |
| Taxes | 450/3 | €14,869 | €1,273 | -€13,595 | -91.4% |
| Remuneration and social security | 454/9 | €11,882 | €10,354 | -€1,527 | -12.9% |
| Other amounts payable | 47/48 | - | €2,887 | +€2,887 | |
| Remuneration, social security and pensions | 62 | €79,155 | €106,095 | +€26,939 | +34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €202 | €3,412 | +€3,211 | +1589.7% |
| Other operating charges | 640/8 | €1,075 | €643 | -€432 | -40.2% |
| Gross operating margin | 9900 | €84,147 | €113,861 | +€29,714 | +35.3% |
| Operating profit (loss) | 9901 | €3,714 | €3,711 | -€3 | -0.1% |
| Financial income | 75/76B | €10 | €67 | +€56 | +542.5% |
| Recurring financial income | 75 | €10 | €67 | +€56 | +542.5% |
| Financial charges | 65/66B | €1,581 | €2,346 | +€765 | +48.4% |
| Recurring financial charges | 65 | €1,581 | €2,346 | +€765 | +48.4% |
| Profit (loss) for the period before taxes | 9903 | €2,144 | €1,431 | -€712 | -33.2% |
| Income taxes | 67/77 | €1,979 | €2,512 | +€533 | +27.0% |
| Profit (loss) for the period | 9904 | €165 | -€1,081 | -€1,246 | |
| Profit (loss) for the period to be appropriated | 9905 | €165 | -€1,081 | -€1,246 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.